Post Effective Amendment to Registration Statement by Investment Company Form 485BPOS

(a)

Resolution of Board of Directors of the Volunteer State Life Insurance Company, adopted at a meeting held on August 20, 1984 incorporated by reference to Post-Effective Amendment No. 12 to Registration Statement on Form S-6 (File No. 033-7734) filed on April 18, 1996.

(b)

Not applicable.

(c)

(1)

Underwriting Agreement between The Lincoln National Life Insurance Company and Lincoln Financial Distributors, Inc. incorporated by reference to Post-Effective Amendment No. 24 on Form S-6 (File No. 333-61554) filed on December 18, 2007.

(a)

Form of Broker/Dealer Selling agreement among The Lincoln National Life Insurance Company, Lincoln Life Annuity Company of New York and Lincoln Financial Distribution, Inc. incorporated herein by reference to Registration Statement on Form N-4 (File No. 333-222786) filed on January 30, 2018.

(d)

(1)

Policy incorporated by reference to Post-Effective Amendment No. 12 to Registration Statement on Form S-6 (File No. 033-7734) filed on April 18, 1996.

(2)

Specimen Riders incorporated by reference to Post-Effective Amendment No. 12 on Form S-6 (File No. 33-7734) dated April 18, 1996.

(3)

Waiver of Premium Disability Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 33-7734) filed on April 29, 2003.

(4)

Accidental Death Benefit Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 33-7734) filed on April 29, 2003.

(5)

Children's Term Insurance Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 33-7734) filed on April 29, 2003.

(6)

Accelerated Benefits Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 333-93367) filed on April 24, 2003.

(7)

Guaranteed Death Benefit Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 33-7734) filed on April 29, 2003.

(8)

Guaranteed Insurability Option Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 33-7734) filed on April 29, 2003.

(9)

Terminal Illness Accelerated Benefit Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 33-7734) filed on April 29, 2003.

(10)

Extension of Maturity Date Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 33-7734) filed on April 29, 2003.

(11)

Waiver of Specified Premium Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 33-7734) filed on April 29, 2003.

(12)

Primary Insured Term Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 33-7734) filed on April 29, 2003.

(13)

Other Insured Term Rider incorporated by reference to Post-Effective Amendment No. 22 on Form N-6 (File No. 33-7734) filed on April 29, 2003.

(e)

Specimen Application incorporated by reference to Post-Effective Amendment No. 5 on Form N-6 (File No. 333-93367) filed on April 24, 2003.

(f)

(1)

Articles of Incorporation of The Lincoln National Life Insurance Company incorporated by reference to Pre-Effective Amendment No. 1 (File No. 333-04999) filed on September 25, 1996.

(2)

By-laws of The Lincoln National Life Insurance Company incorporated by reference to Post-Effective Amendment No. 3 (File No. 333-118478) filed on April 5, 2007.

(g)

Reinsurance Contracts incorporated by reference to Post-Effective Amendment No. 5 on Form N-6 to Registrant's Registration Statement on Form S-6, (File No. 333-93367) filed February 21, 2003.

(h)

Fund Participation Agreement between The Lincoln National Life Insurance Company and:

Item 31. Directors and Officers of the Depositor

Name	Positions and Offices with Depositor
Craig T. Beazer*	Executive Vice President, General Counsel and Director
Jayson R. Bronchetti*	Executive Vice President, Chief Investment Officer and Director
Adam M. Cohen*	Senior Vice President, Chief Accounting Officer and Treasurer
Ellen G. Cooper*	President and Director
Stephen B. Harris*	Senior Vice President and Chief Ethics and Compliance Officer
Christopher M. Neczypor*	Executive Vice President, Chief Financial Officer and Director
Nancy A. Smith*	Senior Vice President and Secretary
Joseph D. Spada**	Vice President and Chief Compliance Officer for Separate Accounts
Eric B. Wilmer***	Assistant Vice President and Director

*Principal business address is 150 N. Radnor-Chester Road, Radnor, PA 19087

**Principal business address is 350 Church Street, Hartford, CT 06103

***Principal business address is 1301 South Harrison Street, Fort Wayne, IN 46802

Item 32. Persons Controlled by or Under Common Control with the Depositor or the Registrant

Lincoln National Corporation Organizational Chart incorporated herein by reference to Post-Effective Amendment No. 24 on Form N-4 (File No. 333-212681) filed on May 31, 2024.

Item 33. Indemnification

In general, Article VII of the By-Laws of The Lincoln National Life Insurance Company (Lincoln Life) provides that Lincoln Life will indemnify certain persons against expenses, judgments and certain other specified costs incurred by any such person if he/she is made a party or is threatened to be made a party to a suit or proceeding because he/she was a director, officer, or employee of Lincoln Life, as long as he/she acted in good faith and in a manner he/she reasonably believed to be in the best interests of, or not opposed to the best interests of, Lincoln Life. Certain additional conditions apply to indemnification in criminal proceedings.

In particular, separate conditions govern indemnification of directors, officers, and employees of Lincoln Life in connection with suits by, or in the right of, Lincoln Life.

Please refer to Article VII of the By-Laws of Lincoln Life (Exhibit No. 6(b) hereto) for the full text of the indemnification provisions. Indemnification is permitted by, and is subject to the requirements of, Indiana law.

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the provisions described in Item 28(a) above or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer, or controlling person of the Registrant in the successful defense of any such action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

Item 34. Principal Underwriter

B-4

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933 and the Investment Company Act of 1940, each Registrant, has duly caused these Post-Effective Amendments to Registration Statements to be signed on their behalf by the undersigned duly authorized, in the City of Hartford and State of Connecticut on the 16^th day of July, 2024 at 10:50 am. Registrant certifies that these amendments meet all of the requirements for effectiveness pursuant to Rule 485(b) under the Securities Act of 1933.

Lincoln Life Flexible Premium Variable Life Account M

Lincoln Life Flexible Premium Variable Life Account R

Lincoln Life Flexible Premium Variable Life Account JF-A

(Registrants)

/s/Joshua Durand

By _________________________________

Joshua Durand

Vice President

The Lincoln National Life Insurance Company

The Lincoln National Life Insurance Company

(Depositor)

/s/Joshua Durand

By _________________________________

Joshua Durand

Vice President

The Lincoln National Life Insurance Company

Lincoln Life Flexible Premium Variable Life Account M (File No.: 811-08557)

Lincoln Life Flexible Premium Variable Life Account R (File No.: 811-08579)

Lincoln Life Flexible Premium Variable Life Account JF-A (File No.: 811-04160)

As required by the Securities Act of 1933 and the Investment Company Act of 1940, these Amendments to the Registration Statements have been signed by the following persons in their capacities indicated on July 16, 2024 at 10:43 am.

/s/Brittany S. Speas

* By ________________________________________

Brittany S. Speas

Attorney-in-Fact, pursuant to a Power-

of-Attorney filed with this Registration

Statement